The absence of a common definition of computer audit may, in part, be due to the relative newness of computer audit. The history of traditional auditing or inspection can be traced back many hundreds of years. In contrast, computer audit is a relatively recent development. It was not until the late 1970’s that the majority of major organisations in the UK established a computer audit capability for the first time. The use of IT in business is also a relatively recent development. The father of modern day computing is generally regarded as being Charles Babbage, who produced his Difference Calculator in 1833. It was not until the.
